Income Taxation
Income Taxation
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所得税
DOI：
10.1007/978-3-030-00989-2_5
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发表时间：
2019
期刊：
影响因子：
--
通讯作者：
B. Heer
中科院分区：
文献类型：
--
作者：
B. Heer
在第5.2节中，我们对美国和德国经济体所得税的实证研究结果进行了简短的调查，之后，我们将了解到与劳动收入税收相关的大量福利成本。在5.3节中，这些成本是在局部均衡和一般均衡中计算的。结果之一是，德国劳动所得税的无谓损失是美国的两倍。在第5.4节中，我们从最优税收理论中得出了一个重要结论，即资本收入在长期内不应被征税，并对此进行了批判性的讨论。第5.5节估计了美国拉弗曲线，并表明与许多欧洲政府相反，美国政府仍然可以将其劳动力和资本所得税收入提高约占GDP的10%。在第5.6节中，高税收对经济增长的量化影响是在动态一般均衡（DGE）模型中得出的，并且显示出大大高于增长回归中通常发现的影响。最后，我们证明了随机税收改善了真实的商业周期（RBC）模型在总需求成分波动性和劳动力和工资动态方面的时间序列性质。
After a brief survey of the empirical findings on income taxation in the US and German economies in Sect. 5.2, you learn about the substantial welfare costs that are associated with the taxation of labor income. In Sect. 5.3, these costs are computed in both partial and general equilibrium. As one result, the deadweight loss of labor income taxation in Germany is found to be twice as high as the one in the US. In Sect. 5.4, the seminal result from optimal taxation that capital income should not be taxed in the long run is derived and discussed critically. Section 5.5 estimates the US Laffer curve and shows that the US government, in contrast to many European governments, can still raise its revenues from labor and capital income taxation by approximately 10% of GDP. In Sect. 5.6, the quantitative effects of higher taxes on economic growth are derived in a Dynamic General Equilibrium (DGE) model and are shown to be substantially higher than those typically found in growth regressions. Finally, we demonstrate that stochastic taxes improve the time series properties of the real business cycle (RBC) model with respect to the volatility of aggregate demand components and the dynamics of labor and wages in Sect. 5.7.